9. Communications and IT

See also:

9.1 General principles

The payment or reimbursement of communications and IT costs is an increasingly complex area where tax rules do not necessarily keep pace with the development of technology and business need. In order to avoid unexpected tax liabilities, therefore, it is essential that these rules are adhered to.

Note: Telephones, communication or IT equipment provided or paid for by the University remains the property of the University at all times. Each department is responsible for maintaining an up-to-date inventory of all such equipment.